VAT registration in Ireland for your online store
VAT registration in Ireland, returns filed in Ireland and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Ireland you need a VAT number in Ireland and you must file your returns there. The service includes registration and tax compliance in Ireland: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Ireland: 23% (reduced: 13.5%, 9% and 0%). Ireland is the English-speaking country inside the EU: many stores use it as a base to sell to both the UK and Ireland after Brexit.
When you need a VAT number in Ireland
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Ireland: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in Ireland and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in Ireland in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in Ireland at a glance
| 🇮🇪 Ireland | |
|---|---|
| Standard VAT rate | 23 % |
| Reduced rates | 13.5%, 9% and 0% |
| Where you register | With the Irish Revenue Commissioners, by direct registration. |
| What number you get | Irish VAT number (IE), registered for intra-EU transactions |
| What you file | VAT return (VAT3) every two months, with longer periods for small businesses, and the annual Return of Trading Details (RTD). |
| Transactions with other countries | VIES return and Intrastat above the thresholds. |
| Fiscal representative | Not mandatory: you register directly. |
| Packaging and EPR | Packaging through Repak, the Irish compliance scheme. Included: see details. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Ireland
With the Irish Revenue Commissioners, by direct registration. File preparation, submission and follow-up until you have the number.
Returns on time
VAT return (VAT3) every two months, with longer periods for small businesses, and the annual Return of Trading Details (RTD). Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Not mandatory: you register directly. If you import, also the EORI and Intrastat.
Tax demands and regularisations
If letters arrive from the authority in Ireland, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Ireland and which channels you sell through there.
Registration
VAT registration in Ireland and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
When do I need an Irish VAT number?
If you hold stock in Ireland and sell from there, or if you buy and resell within the country.
How often is VAT filed in Ireland?
Every two months with the VAT3, plus an annual return of trading details. Small businesses can file every four or six months.
Can I declare sales from my stock in Ireland through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in Ireland for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Ireland go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.